Mix the soft butter with the sugar using the bamix® whisk. Then, add the egg, vanilla sugar and salt and whip everything well with the bamix® whisk. Sift the flour, baking powder and cocoa powder and stir into the mixture, then knead into a dough using the bamix® multi-purpose blade. Pour the dough into a piping bag and pipe bars onto the baking tray lined with baking paper. Bake in the preheated oven at 175 °C for about 10 to 15 minutes. Allow to cool. Spread the spritz biscuits with nougat and sandwich together with a second biscuit. Dip the tips of the cooled-down nougat sticks into the chocolate icing previously heated in a bain marie. Place them on baking paper to dry.